Inculsion and Exclusions in Numerator and Denominator while calculating Exemptions under 10A - Thus...

Inculsion and Exclusions in Numerator and Denominator while calculating Exemptions under 10A - Thus decision of Tribunal in directing assessing officer to exclude communication expenses out of Total Turnover for computing eligible deduction under Section 10A is justified and consequently appeals of revenue is dismissed. .... - HC .....

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